The Public Budget Management Research Of Inspection And Quarantine System-B Inspection And Quarantine Bureau As An Example

Along with our country the establishment and perfection of the socialist market economic system,the reform work has entered into deep waters,play an increasingly important role of market in resource allocation.Our country government function transformation,to build compatible with the socialist market economy system of public financial system become the target of fiscal reform.Public budget is the basic decision making tool,government spending and market economic behavior of the government supervision and norms is a basic means.Therefore,deepening the reform of the budget management research is to establish the basic requirement of the public finances.In 2016 the ministry of finance comprehensive medium-term fiscal plan management,a rolling budget year by year,quality supervision,inspection and quarantine,abolished the old accounting system in the whole system run the new accounting standards.The New Deal is advantageous to the optimize allocation of budget resources,improve the central budget sustainability,but there are more problems.Inspection and quarantine system level 3 budget unit,in particular,its itself with significant differences in local administrative units on budget management,and other central vertical tube units are different,very special,the budget management of inspection and quarantine system research,has a strong practical significance and policy value.This paper carefully analyzed the current problems existing in the budget management of inspection and quarantine system,inadequate protection of the concentrated expression in the budget,budget establishment quality is not high,low efficiency,performance budget review project spending weak supervision and other aspects;In combination with the practical situation of inspection and quarantine system level 3 budget units and advanced experience of budget management practice,proposes countermeasures and Suggestions to perfect the reform of the budget.This paper argues that to further improve the budget management,inspection and quarantine system must first raise awareness,establish and improve the financial budget management system,deepen the reform of the relevant financial management system and the gradual implementation of the zero-base budget;In terms of department budgeting specification,mid to rolling budget law,implement comprehensive and complete department budget,enhance the initiative of the financial department budgeting;On budget guarantee to quicken up the pace of reform of level 3 unit of tianjin subsidies,establish a good supporting system,make up for the previous year funding gap as soon as possible;On the budget implementation,should implement the control of weak links and key link of management,the use of project funds and accounting,and fully integrated into the budget performance measures;Finally,on the audit supervision to promote parallel system supervision,information disclosure and public supervision.This article focuses on level 3 unit budget management,inspection and quarantine system are studied,has carried on the reason analysis to the problems objectively,and puts forward policy Suggestions,to promote public budget management under the new situation of further specification.